¹Tri Ratnawati,²Irda Augstin Kustiwi,³Debby Yusriliana Rahmawati,⁴Tasya Nurhalyza

^1,2,3,4Fakultas ekonomi dan bisnis universitas 17 augustus 1945 surabaya

DOI : https://doi.org/10.58806/ijsshmr.2023.v2i9n17

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ABSTRACT

The village fund and budget program is an activity carried out by the central government to develop Indonesia in developing village potential by empowering the local economy to realize community independence and create sustainable, independent villages. Cupak Village, Ngusikan subdistrict, Jombang district is one of the villages that has the potential for a religious tourism village, part of the villages assisted by the Dikti matching fund by the accounting study program at the University of 17 August 1945 Surabaya. This village has a phenomenon that shows a level of independence in the management of the budgeting process that is still lacking by the local government. This explains the need for internal audits in the process of improving regional finances so that they can be used properly by both the regional government and the community. So, A qualitative approach was chosen by the research team to produce internal audit findings on the budgeting process and fund allocation for the Cupak religious tourism village, Jombang and provide recommendations to interested parties. Researchers hope that the government and the community of Cupak village, Jombang will be involved in the process of preparing, implementing and being accountable for village fund budgeting. The results of this research will be published in an international journal, namely the International Journal of Social Science Humanity & Management Research (IJSSHMR).

KEYWORDS:

internal audit; process; budgeting; village funds; budget

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